INVESTIGATING THE EFFECT OF ELECTRONIC AUDIT FACTORS ON THE FINANCIAL HEALTH OF PUBLIC ORGANIZATIONS IN IRAN
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Abstract
The present study investigates the effect of electronic audits on financial health in public organizations in Iran. This study is a mixed research and the research design is exploratory. The statistical population of this study includes two sections. In the qualitative section of the study, the opinions of experts dealing directly with the study subject for many years in public organizations of Lorestan province, Kuhdasht City were used. Based on the obtained statistics, the total number of village offices in Lorestan province is 800. The number of village offices in this city is 156. In the qualitative section, saturation sampling was used. In the quantitative section, to fit the model based on the criteria extracted from the qualitative section, the opinions of managers and employees of public organizations in Lorestan province, Kuhdasht city, were used. In the quantitative section of this study, random and convenience sampling was used to select the sample due to the limited population of the study. The data were collected using a semi-structured questionnaire and field interviews in the qualitative section. To analyze the data in the qualitative section, the grounded theory method was used, and in the quantitative section, PLS Software was used. The results of the open coding of the qualitative data collected through interviews revealed 62 primary codes among 171 concepts identified. These 62 primary codes were classified into 10 categories. They included electronic audit information, electronic audit infrastructure, audit-related factors, auditor ethics, environmental factors, organizational factors, positive outcomes of electronic audit, limiting financial deviations, technical affairs of electronic audit, and rules and regulations. Based on the interviews conducted and the opinions of the experts, 10 categories were extracted. The results of the quantitative section indicated the fit of the model and the relationship between the study variables.
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